Accounts that have to move to the debit side when they're on the credit side of the debtors control account in the debtors reconciliation?

Accounts that have to move to the debit side when they're on the credit side of the debtors control account in the debtors reconciliation include:

1. Sales returns and allowances
2. Bad debts written off
3. Discounts allowed to debtors
4. Undercharges or errors in invoicing
5. Payments received from debtors for outstanding invoices